AF437: Ethics and Governance

Week 3: Accountability: Limits and Possibili�es

Workshop Ques�ons
Discussion Ques�ons:

Q1. What role does accoun�ng informa�on play in ensuring accountability? Discuss both the benefits
and limita�ons of relying on accoun�ng data when assessing accountability.

Q2. How do the two papers define and differen�ate between the limits and possibili�es of
accountability?

Q3. Explore the role of audits in ensuring accountability within organiza�ons and projects. How do
audits contribute to transparency and trust, and what challenges might they face in fulfilling this
role?

Q4. Discuss the tensions between individualizing and socializing forms of accountability. How might
these tensions manifest in various contexts beyond the Nausori Beach hotel development scenario?

Case Study:

Case Study 1 - Environmental Impact & Compensation

Imagine you are part of the team conduc�ng the Environmental Impact Audit for a large-scale mining
opera�on. A�er your assessment, you find that the environmental impact is more significant than
ini�ally projected. How would you approach the situa�on, keeping in mind the interests of both the
mining company and the affected local communi�es? What recommenda�ons would you make?

Case Study 2 - Ethical Dilemma of an Indigenous Auditor

An Indigenous auditor is assigned to evaluate the opera�ons of a mining company that impacts the
ancestral lands of their Indigenous community. The auditor is torn between professional neutrality
and personal iden�ty, as they sympathize deeply with their community's concerns. How should the
auditor navigate this personal-professional conflict to ensure a fair and unbiased audit? What ethical
principles and guidelines should they consider?